Approaches to the Administration of Vat in the European Union and its Implications for the Customs Union

Подходы к администрированию НДС в Европейском союзе и выводы для Таможенного союза

Tatiana Malinina

Published Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: This paper concerns the basic rules of and the approaches to tax administration in the VAT system of the European Union, addresses the future scenarios for this system and discusses the suitability of approaches used in the EU for Eurasian Economic Union. Special attention is paid to taxation of electronic services.

Keywords: Value added tax; European Union; Single market Intra-Community supplies; Intra-Community acquisition; Missing-trader fraud; Electronic commerce (search for similar items in EconPapers)
Pages: 78 pages
Date: 2015-04
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:ppaper:mak15

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